In re Heaton's Estate
Supreme Court of Vermont
Appeal from a decree of the probate court allowing the annual account of the appellant, the Montpelier Savings Bank and Trust Company, as trustee under the will of TIomer W. Heaton, wherein the stock dividend in question was treated as income belonging to the remaindermen. Heard on an agreed statement of facts at the September Term,, 1914, Washington County, Miles, J., presiding. Judgment affirming the decree of the probate court. The appellant excepted.
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Appeal from a decree of the probate court allowing the annual account of the appellant, the Montpelier Savings Bank and Trust Company, as trustee under the will of TIomer W. Heaton, wherein the stock dividend in question was treated as income belonging to the remaindermen. Heard on an agreed statement of facts at the September Term,, 1914, Washington County, Miles, J., presiding. Judgment affirming the decree of the probate court. The appellant excepted. The opinion states the case.
1Opinion of the CourtTaylor, J.
Homer W. Heaton died testate January 28, 1899. By his will of Oct. 5, 1895, he created the following trust among others: ‘ ‘ The residue and remainder of my estate I give to the aforesaid James W. Brock upon trust, and to his duly appointed successor in the trust hereby created, upon the trust that all the income of said residue and remainder of my estate by way of interest, dividends, rents and profits be paid each and every year, or half or quarter year, if convenient, in the following manner. that is to say, one-third part thereof to my son Charles H. *552Heaton, for the full term and period…
2Cases cited42 opinions
- Gibbons v. MahonSupreme Court of the United States · 1890
- In Re the Accounting of OsborneNew York Court of Appeals · 1913
- Minot v. PaineMassachusetts Supreme Judicial Court · 1868
- Earp's AppealSupreme Court of Pennsylvania · 1857
- McLouth v. . HuntNew York Court of Appeals · 1897
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3Cited by24 opinions
- Nirdlinger's EstateSupreme Court of Pennsylvania · 1927
- United States Trust Co. v. . HeyeNew York Court of Appeals · 1918
- E. B. & A. C. Whiting Co. v. City of BurlingtonSupreme Court of Vermont · 1934
- Martindell v. Fiduciary Counsel, Inc.Supreme Court of New Jersey · 1943
- Loudon v. LoudonSupreme Court of New Jersey · 1933
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